FAR22 Contingencies, Commitments and Guarantees

Contingencies, Commitments and Guarantees F22-19b

Provide the disclosures for contingent liabilities under IFRS.

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Contingencies, Commitments and Guarantees F22-18b

Provide the IFRS definition of a provision.

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Contingencies, Commitments and Guarantees F22-17b

Compare and contrast US GAAP and IFRS. Provide the threshold for accrual of the contingent obligation.

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Contingencies, Commitments and Guarantees F22-16b

Compare and contrast US GAAP and IFRS. Provide the terminology used for contingent liabilities.

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